Articles explaining sales tax rules, economic nexus, reporting responsibilities, and compliance topics that affect businesses collecting and remitting sales tax across different states.
To change your sales tax filing frequency, first determine whether the state changes it automatically, requires you to submit a request, or expects you to switch as soon as a stated threshold is crossed. Do not simply start filing monthly, quarterly, or…
If you file a sales tax return late, the result depends on the state or local jurisdiction, whether tax was due, how late the return or payment is, and whether earlier periods are also missing. Possible consequences under the applicable rules can…
A zero sales tax return is a return filed for a reporting period in which the final sales or use tax due is zero. Depending on the business and the state’s form, that may mean there were no sales, all reported sales…
Yes, you may still have to file sales tax returns even when a marketplace collects and remits the tax. Marketplace collection determines who handles tax on a marketplace transaction. It does not automatically cancel your seller’s permit, close your sales tax account,…
Online course creators may need to collect sales tax, but there is no nationwide rule that makes every course taxable or exempt. The answer depends on where the creator has sales tax nexus, how each relevant state classifies the course, what the…
Yes, sales made through Amazon may count toward a state’s economic nexus threshold—but the answer depends on that state’s calculation rules. Some states include marketplace-facilitated sales when measuring a seller’s total activity. Others exclude sales covered by a marketplace facilitator and look…
SaaS may be taxable, but there is no single nationwide answer. Each state determines how it classifies remotely accessed software and related services. A SaaS business generally needs to evaluate two questions separately: whether its product is taxable in a customer’s state…
Who pays sales tax on a dropshipped order depends on the destination state, the parties’ registrations, how the order was sold, and whether the customer is buying for use or resale. In a typical transaction, the customer may be charged tax, while…
Selling on TikTok Shop can create sales tax obligations, but opening a shop does not produce one nationwide answer. Your responsibilities depend on where your business has sales tax nexus, whether TikTok assumes marketplace collection and remittance duties in each destination state,…
Walmart Marketplace may collect and remit sales tax on marketplace transactions when state marketplace-facilitator rules place that responsibility on the platform. However, sellers should not treat this as a nationwide guarantee that Walmart collects every tax on every transaction. Sales-tax rules are…